This is an action by the plaintiff, Gazette Publishing Company, a corporation, against the acting collector of Internal Revenue for this district for the recovery of a Section 102, 26 U.S.C.A. § 102, assessment made for the calendar years, 1946 and 1947.
Plaintiff was incorporated under the laws of Arkansas on June 5, 1889, for the purpose of publishing a newspaper, The Arkansas Gazette...
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